Following are the transactions of Sustain Company.

June 1T. James, owner, invested $21,000 cash in Sustain Company in exchange for common stock.June 2The company purchased $14,000 of furniture made from reclaimed wood on credit.June 3The company paid $2,600 cash for a 12-month prepaid insurance policy on the reclaimed furniture.June 4The company billed a customer $13,000 for sustainability services provided.June 12The company paid $14,000 cash toward the payable from the June 2 furniture purchase.June 20The company collected $13,000 cash for services billed on June 4.June 21T. James invested an additional $20,000 cash in Sustain Company in exchange for common stock.June 30The company received $15,000 cash from a client for sustainability services for the next 3 months.

Prepare general journal entries for the above transactions.